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    <title>AIR-CONDITIONED RESTAURANTS TO ATTRACT SERVICE TAX</title>
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    <description>Service tax applies to establishments that provide on premises food or beverages where any part of the premises is air conditioned during the year and the establishment holds a licence to serve alcoholic beverages; taxable gross excludes VAT, sale of goods at MRP, delivery charges and tips, while separately charged service fees and event surcharges remain taxable, and a prescribed abatement reduces the gross receipt subject to tax.</description>
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    <pubDate>Fri, 27 May 2011 17:27:36 +0530</pubDate>
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      <description>Service tax applies to establishments that provide on premises food or beverages where any part of the premises is air conditioned during the year and the establishment holds a licence to serve alcoholic beverages; taxable gross excludes VAT, sale of goods at MRP, delivery charges and tips, while separately charged service fees and event surcharges remain taxable, and a prescribed abatement reduces the gross receipt subject to tax.</description>
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